____ 17. Sim, a computer lab manager, earns a salary of $80,000 and receives $25,000 in dividends and interest during the year. In addition, he incurs a loss of $50,000 from an investment in a non-real estate passive activity and $13,000 in income from another passive activity. His at-risk amount in the activity at the beginning of the year is $55,000. What is Sims adjusted gross income for this year?

a.	$50,000.
b.	$85,000.
c.	$105,000.
d.	None of the above.

instructions : Choose the best multiple choice answer and explain why you chose the answer. MUST provide 2-3 sentence brief explanation and show all work. All sources must be noted.